2019 (10) TMI 521

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..... ajkot and unblock the credit of the petitioner of ₹ 24,30,850/- available in the electronic credit ledger. - R/SPECIAL CIVIL APPLICATION NO. 17673 of 2019 - - - Dated:- 10-10-2019 - JUSTICE HARSHA DEVANI AND JUSTICE SANGEETA K. VISHEN, JJ. For The Petitioner (s) : MR. APURVA N MEHTA (7202) AND VIJAY H PATEL (7361) For The Respondent (s) : ADVANCE C .....

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..... attachment of stock of the petitioner, it was submitted that the same have been passed in relation to the proceedings launched under section 71(1) of the said Acts. Referring to the provisions of section 83 of the CGST Act, it was pointed out that the same can be invoked during the pendency of proceedings under sections 62, 63, 64, 67, 73 or 74 of the said Act, however, there is no power vested in .....

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